AO: (i) CIT-IV v. Dwarkadhish Investment (P.) Ltd.

194 Taxmann 43High Court2010#1319 most cited

What is AO: (i) CIT-IV v. Dwarkadhish Investment (P.) Ltd. authority for?

Once the assessee establishes the identity of the creditors and the genuineness of the transactions, including share application money, the onus shifts to the Assessing Officer to prove otherwise.

86

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT vs Dwarkadhish Investments P Ltd · section 68 · onus of proof · genuineness of transaction · share application money · identity of creditors · accommodation entry · unexplained cash credit · source of source · creditworthiness of creditor

Sections most often in play

Section 68Section 143(3)Section 133(6)Section 147Section 148Section 115BBESection 115JBSection 131

Issues it is cited on

onus of proofsource of sourcecreditworthiness of the creditoraddition under section 68share application moneyaddition u/s 68genuineness of the transactioncommissioner (appeals)unexplained cash creditsection 131section 133(6)accommodation entry

Judgments citing AO: (i) CIT-IV v. Dwarkadhish Investment (P.) Ltd.

Smt. Meera Devi, Jaipur vs. ITO, Ward-6(1), Jaipur

In the result, this appeal of the assessee is partly allowed

ITA 256/JPR/2020[2013-14]Status: DisposedITAT Jaipur10 Nov 2020AY 2013-14

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 256/Jp/2020 Fu/Kzkj.K O"Kz@Assessment Year :2013-14 Cuke Meera Devi, I.T.O., Vs. 772, Sindhi Colony, Raja Ward 6(1), Park, Jaipur. Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Afnpd 6394 L Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Tanuj Agarwal (Fca) Jktlo Dh Vksj Ls@ Revenue By : Ms. Chanchal Meena (Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 29/09/2020 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement :11/11/2020 Vkns'K@ Order

For Appellant: Shri Tanuj Agarwal (FCA)For Respondent: Ms. Chanchal Meena (Addl.CIT)
Section 115BSection 139Section 147Section 148Section 44ASection 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “B”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 256/JP/2020 fu/kZkj.k o"kZ@Assessment Year :2013-14 cuke Meera Devi, I.T.O., Vs. 772, Sindhi Colony, Raja Ward 6(1), Park, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AFNPD 6394 L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Tanuj Agarwal (FCA) jktLo dh vksj ls@ Revenue by : Ms. Chanchal Meena (Addl.CIT)…

Income Tax Officer, Bundi vs. M/S Aravali Prime Consultants Pvt. Ltd., Bundi

In the result, the appeal filed by the Revenue is dismissed with no order as to cost

ITA 801/JPR/2019[2009-10]Status: DisposedITAT Jaipur14 Sept 2020AY 2009-10

Bench: The Ld. Cit(A) Who After Considering The Case Of Both The Parties

For Appellant: Shri S.L.Poddar, AdvocateFor Respondent: Smt. Runi Paul , Addl. CIT -. DR &
Section 143(3)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh jes’k lh-'kekZ] ys[kk lnL; ,o lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, AM & SHRI SANDEEP GOSAIN, JM vk;dj vihy la-@ITA No.801/JP/2019 fu/kZkj.k o"kZ@Assessment Year : 2009-10 cuke The ITO M/s. Aravali Prime Consultants Pvt. Ltd. Vs. Bundi Jajoo Sadan, Khoja Gate Road, Bundi LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAGCA6396 N vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by: Smt. Runi Paul , Addl. CIT -. DR & Shri B.K. Gupta, CIT – DR fu/kZkfjrh dh vksj ls…

Shri Nareshbhai V Patel, Mumbai vs. ACIT-33(2), Mumbai

In the result, the appeal of the assessee is allowed

ITA 4912/MUM/2018[2012-13]Status: DisposedITAT Mumbai21 Nov 2019AY 2012-13

Bench: Shri C.N. Prasad & Shri Rajesh Kumarassessment Year: 2012-13

For Appellant: Shri Rakesh Joshi, A.RFor Respondent: Ms. Kavita P. Kaushik, D.R
Section 143(1)Section 143(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2012-13 Shri Nareshbhai V. Patel, ACIT - 33(2), 1404, Shree Naman Mumbai Tower, Vs. S.V. Road, Kandivali (West), Mumbai – 400 067 PAN: AFYPP 6459B (Appellant) (Respondent) Present for: Assessee by : Shri Rakesh Joshi, A.R. Revenue by : Ms. Kavita P. Kaushik, D.R. Date of Hearing : 19.09.2019 Date of Pronouncement : 21.11.2019 O R D E R Per Rajesh Kumar, Accountant Member: The present appeal has been preferred by the assessee against the order dated…

ITO, New Delhi vs. M/S. Jai Gajanan Enterprises Pvt. Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 4861/DEL/2015[2007-08]Status: DisposedITAT Delhi15 Mar 2019AY 2007-08

Bench: : Shri Amit Shukla & Shri L.P. Sahuassessment Year: 2007-08

Section 132Section 143(3)Section 147Section 148Section 271(1)(c)Section 68

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘F’, New Delhi Before : Shri Amit Shukla, Judicial Member And Shri L.P. Sahu, Accountant Member Assessment Year: 2007-08 Income-tax Officer, vs. Jai Gajanan Enterprises Pvt. Ltd., Ward 13(12), New Delhi. E-292, IInd Floor, Old Double Storey Lane, Ramesh Nagar, New Delhi. PAN-AABCJ6528Q (Appellant) (Respondent) Appellant by Sh. Surender Pal, Sr. DR Respondent by Sh. D.C. Agarwal, Advocate Date of Hearing 26.02.2019 Date of Pronouncement 15.03.2019 ORDER Per L.P. Sahu, A.M.: This appeal filed by the Revenue arises out of the impugned order dated 26.05.2015 of…

Gumpro Drilling Fluids Private Limited, Mumbai vs. Principal Commissioner of Income Tax - 15, Mumbai

The appeal of the assessee is dismissed

ITA 2868/MUM/2018[2013-14]Status: DisposedITAT Mumbai10 Oct 2018AY 2013-14

Bench: Shri Joginder Singh & Shri Ramit Kocharassessment Year: 2013-14 Gumpro Drilling Fluids Vs Pr. Cit-15, Private Limited, Room No.517, 5Th Floor, Opp. Karma Stambha, Aayakar Bhavan, Hazarat Compound, Lbs M. K. Road, Marg, Vikhroli (West), Mumbai-400020 Mumbai-400083 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Aadcg2319N "नधा"रती क" ओर से / Assessee By Shri Ashok J. Patil राज"व क" ओर से / Revenue By Shri L.K.S. Dahiya Cit-Dr

Section 120Section 144ASection 263Section 35

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,जी,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “G”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी रिमत कोचर, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Ramit Kochar, Accountant Member Assessment Year: 2013-14 Gumpro Drilling Fluids vs Pr. CIT-15, Private Limited, Room No.517, 5th Floor, Opp. Karma Stambha, Aayakar Bhavan, Hazarat Compound, LBS M. K. Road, Marg, Vikhroli (West), Mumbai-400020 Mumbai-400083 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No.AADCG2319N "नधा"रती क" ओर से / Assessee by Shri Ashok J. Patil राज"व क" ओर से / Revenue b…

Rajat Exports Import (India) Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result, the appeal of assessee is partly allowed

ITA 5637/DEL/2013[2004-05]Status: DisposedITAT Delhi01 Oct 2018AY 2004-05

Bench: Shri Bhavnesh Saini & Shri L.P. Sahurajat Exports Import (India) Pvt. Ltd., Vs Ito A-134, Arjun Nagar, Kotla Mubarakpur, Ward 15(2), New Delhi. New Delhi Aaacr0366B Appellant Respondent

Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER & SHRI L.P. SAHU, ACCOUNTANT MEMBER Rajat Exports Import (India) Pvt. Ltd., vs ITO A-134, Arjun Nagar, Kotla Mubarakpur, Ward 15(2), New Delhi. New Delhi AAACR0366B APPELLANT RESPONDENT Assessee by Sh. P.C. Yadav, Adv. Revenue by Sh. Surender Pal, Sr. DR Date of Hearing 12.09.2018 Date of Pronouncement 01.10.2018 ORDER PER SHRI BHAVNESH SAINI, J.M. This appeal by assessee has been directed against the order of Ld. CIT(A)-XVIII, New Delhi dated 02.09.2013 for A.Y. 2004-05. 2. We have heard Ld. Repres…

ACIT, Central Circle- 26, New Delhi vs. Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi

The appeal of the revenue is dismissed

ITA 1470/DEL/2018[2015-16]Status: DisposedITAT Delhi06 Sept 2018AY 2015-16

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K. N. CHARY JUDICIAL MEMBER ITA No. ITA No Assessment Year ( By Assessee) ( By Revenue) 1182/Del/2018 1464/Del/2018 2009-10 1189/Del/2018 1465/Del/2018 2010-11 1190/Del/2018 1466/Del/2018 2011-12 1185/Del/2018 1467/Del/2018 2012-13 1186/Del/2018 1468/Del/2018 2013-14 1180/Del/2018 1469/Del/2018 2014-15 1181/Del/2018 1470/Del/2018 2015-16 G.D. Foods Manufacturing ACIT, Vs. (India) Pvt. Ltd, Central Circle-26, Plot NO. 14, B Block, New Delhi Community Centre, Janakpuri, New Delhi PAN: AAACG9952A (App…

ACIT, Central Circle- 26, New Delhi vs. Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi

The appeal of the revenue is dismissed

ITA 1469/DEL/2018[2014-15]Status: DisposedITAT Delhi06 Sept 2018AY 2014-15

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K. N. CHARY JUDICIAL MEMBER ITA No. ITA No Assessment Year ( By Assessee) ( By Revenue) 1182/Del/2018 1464/Del/2018 2009-10 1189/Del/2018 1465/Del/2018 2010-11 1190/Del/2018 1466/Del/2018 2011-12 1185/Del/2018 1467/Del/2018 2012-13 1186/Del/2018 1468/Del/2018 2013-14 1180/Del/2018 1469/Del/2018 2014-15 1181/Del/2018 1470/Del/2018 2015-16 G.D. Foods Manufacturing ACIT, Vs. (India) Pvt. Ltd, Central Circle-26, Plot NO. 14, B Block, New Delhi Community Centre, Janakpuri, New Delhi PAN: AAACG9952A (App…

ACIT, Central Circle- 26, New Delhi vs. Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi

The appeal of the revenue is dismissed

ITA 1467/DEL/2018[2012-13]Status: DisposedITAT Delhi06 Sept 2018AY 2012-13

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K. N. CHARY JUDICIAL MEMBER ITA No. ITA No Assessment Year ( By Assessee) ( By Revenue) 1182/Del/2018 1464/Del/2018 2009-10 1189/Del/2018 1465/Del/2018 2010-11 1190/Del/2018 1466/Del/2018 2011-12 1185/Del/2018 1467/Del/2018 2012-13 1186/Del/2018 1468/Del/2018 2013-14 1180/Del/2018 1469/Del/2018 2014-15 1181/Del/2018 1470/Del/2018 2015-16 G.D. Foods Manufacturing ACIT, Vs. (India) Pvt. Ltd, Central Circle-26, Plot NO. 14, B Block, New Delhi Community Centre, Janakpuri, New Delhi PAN: AAACG9952A (App…

ACIT, Central Circle- 26, New Delhi vs. Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi

The appeal of the revenue is dismissed

ITA 1466/DEL/2018[2011-12]Status: DisposedITAT Delhi06 Sept 2018AY 2011-12

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K. N. CHARY JUDICIAL MEMBER ITA No. ITA No Assessment Year ( By Assessee) ( By Revenue) 1182/Del/2018 1464/Del/2018 2009-10 1189/Del/2018 1465/Del/2018 2010-11 1190/Del/2018 1466/Del/2018 2011-12 1185/Del/2018 1467/Del/2018 2012-13 1186/Del/2018 1468/Del/2018 2013-14 1180/Del/2018 1469/Del/2018 2014-15 1181/Del/2018 1470/Del/2018 2015-16 G.D. Foods Manufacturing ACIT, Vs. (India) Pvt. Ltd, Central Circle-26, Plot NO. 14, B Block, New Delhi Community Centre, Janakpuri, New Delhi PAN: AAACG9952A (App…

ACIT, Central Circle- 26, New Delhi vs. Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi

The appeal of the revenue is dismissed

ITA 1465/DEL/2018[2010-11]Status: DisposedITAT Delhi06 Sept 2018AY 2010-11

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K. N. CHARY JUDICIAL MEMBER ITA No. ITA No Assessment Year ( By Assessee) ( By Revenue) 1182/Del/2018 1464/Del/2018 2009-10 1189/Del/2018 1465/Del/2018 2010-11 1190/Del/2018 1466/Del/2018 2011-12 1185/Del/2018 1467/Del/2018 2012-13 1186/Del/2018 1468/Del/2018 2013-14 1180/Del/2018 1469/Del/2018 2014-15 1181/Del/2018 1470/Del/2018 2015-16 G.D. Foods Manufacturing ACIT, Vs. (India) Pvt. Ltd, Central Circle-26, Plot NO. 14, B Block, New Delhi Community Centre, Janakpuri, New Delhi PAN: AAACG9952A (App…

ACIT, Central Circle- 26, New Delhi vs. Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi

The appeal of the revenue is dismissed

ITA 1464/DEL/2018[2009-10]Status: DisposedITAT Delhi06 Sept 2018AY 2009-10

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K. N. CHARY JUDICIAL MEMBER ITA No. ITA No Assessment Year ( By Assessee) ( By Revenue) 1182/Del/2018 1464/Del/2018 2009-10 1189/Del/2018 1465/Del/2018 2010-11 1190/Del/2018 1466/Del/2018 2011-12 1185/Del/2018 1467/Del/2018 2012-13 1186/Del/2018 1468/Del/2018 2013-14 1180/Del/2018 1469/Del/2018 2014-15 1181/Del/2018 1470/Del/2018 2015-16 G.D. Foods Manufacturing ACIT, Vs. (India) Pvt. Ltd, Central Circle-26, Plot NO. 14, B Block, New Delhi Community Centre, Janakpuri, New Delhi PAN: AAACG9952A (App…

Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 26, New Delhi

The appeal of the revenue is dismissed

ITA 1190/DEL/2018[2011-12]Status: DisposedITAT Delhi06 Sept 2018AY 2011-12

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K. N. CHARY JUDICIAL MEMBER ITA No. ITA No Assessment Year ( By Assessee) ( By Revenue) 1182/Del/2018 1464/Del/2018 2009-10 1189/Del/2018 1465/Del/2018 2010-11 1190/Del/2018 1466/Del/2018 2011-12 1185/Del/2018 1467/Del/2018 2012-13 1186/Del/2018 1468/Del/2018 2013-14 1180/Del/2018 1469/Del/2018 2014-15 1181/Del/2018 1470/Del/2018 2015-16 G.D. Foods Manufacturing ACIT, Vs. (India) Pvt. Ltd, Central Circle-26, Plot NO. 14, B Block, New Delhi Community Centre, Janakpuri, New Delhi PAN: AAACG9952A (App…

Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 26, New Delhi

The appeal of the revenue is dismissed

ITA 1189/DEL/2018[2010-11]Status: DisposedITAT Delhi06 Sept 2018AY 2010-11

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K. N. CHARY JUDICIAL MEMBER ITA No. ITA No Assessment Year ( By Assessee) ( By Revenue) 1182/Del/2018 1464/Del/2018 2009-10 1189/Del/2018 1465/Del/2018 2010-11 1190/Del/2018 1466/Del/2018 2011-12 1185/Del/2018 1467/Del/2018 2012-13 1186/Del/2018 1468/Del/2018 2013-14 1180/Del/2018 1469/Del/2018 2014-15 1181/Del/2018 1470/Del/2018 2015-16 G.D. Foods Manufacturing ACIT, Vs. (India) Pvt. Ltd, Central Circle-26, Plot NO. 14, B Block, New Delhi Community Centre, Janakpuri, New Delhi PAN: AAACG9952A (App…

Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 26, New Delhi

The appeal of the revenue is dismissed

ITA 1186/DEL/2018[2013-14]Status: DisposedITAT Delhi06 Sept 2018AY 2013-14

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K. N. CHARY JUDICIAL MEMBER ITA No. ITA No Assessment Year ( By Assessee) ( By Revenue) 1182/Del/2018 1464/Del/2018 2009-10 1189/Del/2018 1465/Del/2018 2010-11 1190/Del/2018 1466/Del/2018 2011-12 1185/Del/2018 1467/Del/2018 2012-13 1186/Del/2018 1468/Del/2018 2013-14 1180/Del/2018 1469/Del/2018 2014-15 1181/Del/2018 1470/Del/2018 2015-16 G.D. Foods Manufacturing ACIT, Vs. (India) Pvt. Ltd, Central Circle-26, Plot NO. 14, B Block, New Delhi Community Centre, Janakpuri, New Delhi PAN: AAACG9952A (App…

Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 26, New Delhi

The appeal of the revenue is dismissed

ITA 1185/DEL/2018[2012-13]Status: DisposedITAT Delhi06 Sept 2018AY 2012-13

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K. N. CHARY JUDICIAL MEMBER ITA No. ITA No Assessment Year ( By Assessee) ( By Revenue) 1182/Del/2018 1464/Del/2018 2009-10 1189/Del/2018 1465/Del/2018 2010-11 1190/Del/2018 1466/Del/2018 2011-12 1185/Del/2018 1467/Del/2018 2012-13 1186/Del/2018 1468/Del/2018 2013-14 1180/Del/2018 1469/Del/2018 2014-15 1181/Del/2018 1470/Del/2018 2015-16 G.D. Foods Manufacturing ACIT, Vs. (India) Pvt. Ltd, Central Circle-26, Plot NO. 14, B Block, New Delhi Community Centre, Janakpuri, New Delhi PAN: AAACG9952A (App…

Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 26, New Delhi

The appeal of the revenue is dismissed

ITA 1182/DEL/2018[2009-10]Status: DisposedITAT Delhi06 Sept 2018AY 2009-10

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K. N. CHARY JUDICIAL MEMBER ITA No. ITA No Assessment Year ( By Assessee) ( By Revenue) 1182/Del/2018 1464/Del/2018 2009-10 1189/Del/2018 1465/Del/2018 2010-11 1190/Del/2018 1466/Del/2018 2011-12 1185/Del/2018 1467/Del/2018 2012-13 1186/Del/2018 1468/Del/2018 2013-14 1180/Del/2018 1469/Del/2018 2014-15 1181/Del/2018 1470/Del/2018 2015-16 G.D. Foods Manufacturing ACIT, Vs. (India) Pvt. Ltd, Central Circle-26, Plot NO. 14, B Block, New Delhi Community Centre, Janakpuri, New Delhi PAN: AAACG9952A (App…

Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 26, New Delhi

The appeal of the revenue is dismissed

ITA 1181/DEL/2018[2015-16]Status: DisposedITAT Delhi06 Sept 2018AY 2015-16

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K. N. CHARY JUDICIAL MEMBER ITA No. ITA No Assessment Year ( By Assessee) ( By Revenue) 1182/Del/2018 1464/Del/2018 2009-10 1189/Del/2018 1465/Del/2018 2010-11 1190/Del/2018 1466/Del/2018 2011-12 1185/Del/2018 1467/Del/2018 2012-13 1186/Del/2018 1468/Del/2018 2013-14 1180/Del/2018 1469/Del/2018 2014-15 1181/Del/2018 1470/Del/2018 2015-16 G.D. Foods Manufacturing ACIT, Vs. (India) Pvt. Ltd, Central Circle-26, Plot NO. 14, B Block, New Delhi Community Centre, Janakpuri, New Delhi PAN: AAACG9952A (App…

Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 26, New Delhi

The appeal of the revenue is dismissed

ITA 1180/DEL/2018[2014-15]Status: DisposedITAT Delhi06 Sept 2018AY 2014-15

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K. N. CHARY JUDICIAL MEMBER ITA No. ITA No Assessment Year ( By Assessee) ( By Revenue) 1182/Del/2018 1464/Del/2018 2009-10 1189/Del/2018 1465/Del/2018 2010-11 1190/Del/2018 1466/Del/2018 2011-12 1185/Del/2018 1467/Del/2018 2012-13 1186/Del/2018 1468/Del/2018 2013-14 1180/Del/2018 1469/Del/2018 2014-15 1181/Del/2018 1470/Del/2018 2015-16 G.D. Foods Manufacturing ACIT, Vs. (India) Pvt. Ltd, Central Circle-26, Plot NO. 14, B Block, New Delhi Community Centre, Janakpuri, New Delhi PAN: AAACG9952A (App…

Manoir Petro India Ltd, Mumbai vs. Pr CIT 1, Mumbai

ITA 2626/MUM/2015[2010-11]Status: DisposedITAT Mumbai12 Jul 2018AY 2010-11

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year: 2010-11 Manoir Petro India Limited, Pr. Cit-1 602, B-Wing, Universal Room No.387, बनाम/ Business Park, Chandivali 3Rd Floor, Vs. Farm Road, Off Saki Vihar Aayakar Bhavan, Road, Andheri (East), M. K. Road, Mumbai-400072 Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. Aafcm5210J

Section 263

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘आई’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “I”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी जी. मंजूनाथ, लेखा सद"य, के सम" Before Shri JOGINDER SINGH, Judicial Member, and Shri G. MANJUNATHA, Accountant Member Assessment Year: 2010-11 Manoir Petro India Limited, Pr. CIT-1 602, B-Wing, Universal Room No.387, बनाम/ Business Park, Chandivali 3rd Floor, Vs. Farm Road, Off Saki Vihar Aayakar Bhavan, Road, Andheri (East), M. K. Road, Mumbai-400072 Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. AAFCM5210J 2 Manoir Petro India Limited ITA No.2626/Mum…